If Park Bank is liable for not spotting Sujata "Sue" Sachdeva's $34 million embezzlement from Koss Corp. and has to reimburse the company, Koss Chief Executive Michael Koss should also be ordered to personally pay the public company he runs, the bank argues in a new lawsuit.

Grant Thornton, Koss Corp.'s former auditor, should also have to pay a portion of any award that may be ordered, Park Bank argued in the latest twist in a long-running court fight stemming from Sachdeva's massive embezzlement.

"Park Bank denies any and all liability to Koss in this case," the bank said in its action. "Nevertheless, should Park Bank be found liable to Koss (Corp.) and required to pay damages to Koss, in this case, those damages will have been the result of a common liability of Park Bank, Michael Koss and Grant Thornton, thereby entitling Park Bank to (a) contribution from Michael Koss and Grant Thornton."(10)

And while NFL offense today doesn’t ask one, single tight end to do everything, somebody must do the heavy lifting offensively. Andrew Quarless missed all of the OTAs and minicamp to an undisclosed injury though he is considered a leader in the room by teammates.

When he returns, the tight ends expect a wide-open competition. Tight ends coach Jerry Fontenot has repeated this much.

So here are the candidates…

Andrew Quarless

The case for. The most experienced on the roster. It’s been a roller-coaster four years for the former fifth-round pick out of Penn State. He’s gone from a premature starter as a rookie (when Finley tore his meniscus) to steady in-line blocker to tearing the ACL and MCL in his right knee (2011) to missing all of 2012 to a 2013 season that started slow and finished fast. That finishing punch earned Quarless a two-year, $3 million extension.

He received more opportunities as a receiver through December and, mostly, delivered. Quarless caught 12 passes for 132 yards with two touchdowns in wins over Atlanta and Dallas. He’s not exactly the 6-foot-5, 247-pound threat Finley was but Quarless didn’t merely pin a few balls against his chest, either.

He burnt linebackers and cornerbacks alike on slant routes in key moments at Dallas. And at Chicago — his team down eight points in the fourth quarter — Quarless plucked a diving, difficult 22-yarder with Chris Conte in tight coverage.

The case against. He hasn’t had extensive work with Aaron Rodgers. Most of that late-season success came with Matt Flynn. And when Rodgers was starting, Finley was 1A at the position. Rodgers told the tight end immediately after the San Francisco loss he was looking forward to working with him. And they haven’t been able to yet — Quarless didn’t practice at all in the spring. Reps will be at a premium in training camp.

There are questions in run blocking, too. Per Journal Sentinel statistics, Quarless allowed 15 “bad runs” last season, the most by a Green Bay tight end since Bubba Franks in 2003.

Brandon Bostick

The case for. This is his third year of development. The former D-II wide receiver has reached a point where he can realistically compete to be the Packers’ starter. In terms of sheer size and athletic ability, nobody of this group resembles Finley like Bostick. In practice, he’s often a spitting image. As Mike McCarthy noted, Bostick’s “body type” alone creates match-up problems.

In his four-game stretch last season, Bostick did prove he can get a quick, clean release and accelerate with seven receptions for 120 yards and one touchdown.

The days of coaches being hesitant to throw Bostick into action — due to inexperience or a lack of predictably — seem to be over. McCarthy said this off-season that Bostick was the team’s best blocking tight end a year ago.

The case against. A broken foot stunted Bostick’s off-season. Unlike Quarless, he did join midway through OTAs/minicamp, but even Bostick admits he’s not in football shape yet. He didn’t go full speed until late May/early June. Reporting back at 270 pounds, he’d like to play at 260.

Bostick got reps as the No. 1 tight end once he was a full go — hauling down one ball in the end zone over Ha Ha Clinton-Dix — but his absence opened a door for Richard Rodgers to impress.

There’s also that seam route. A year ago, Bostick talked at length about getting this down. Whoever can burn a linebacker and stretch for a 20-yard bullet from Rodgers before getting nailed by a safety will have a major edge. Last year, this was a challenge.

Richard Rodgers

The case for. Stood out all spring. Moments after the Packers took this son of a NFL coach, they raved about his natural hands. Now, we see why. Rodgers made one or two head-turning plays a day, including a one-handed grab in an 11-on-11 session. He moves like a wide receiver because he was an inside slot receiver last fall at Cal in catching 39 passes for 608 yards (15.6 avg.) with one touchdown.

McCarthy himself may have downplayed the significance of OTAs — “There won’t be any jobs won in June” — but he was quick to praise the rookie tight end. The other Rodgers has taken notice, too.

"Matt (Flynn) and I were just talking about it," Aaron Rodgers said, "how when we made the pick some of the so-called experts on the draft channel said he was a late sixth-round pick, they had him as far as a grade. Which is pretty laughable when you watch the talent he's got and the ability, especially some of the plays he made today. Again, it's helmet and shorts, but you have to be excited about his body type and the hands.

"He's made some incredible catches, makes it look easy. I think he's going to push for some playing time If he can transfer what he's done in the spring now to the fall and have the potential to be an impact player."

The case against. Must prove himself as a blocker, something McCarthy also mentioned. Rodgers was a 287-pound tight end under one regime, a 245-pound receiver in another and is now listed at 257. It's been a long time since Rodgers has been asked to block regularly. And blocking a cornerback downfield is much, much different than locking horns with NFL defensive ends. Whoever starts at tight end cannot be a liability in the run game.

Ryan Taylor

The case for. A core special teams player since the team drafted him 2011, Taylor now enters a contract year. He played more offensively than most people probably realize. When injuries struck, Taylor was the No. 2 tight end, playing 167 snaps. A scrappy, willing blocker, he played a part in Eddie Lacy’s Year 1 success.

Made multiple, difficult catches down the seam himself, too, this spring. At 6-3, 254, Taylor is a big target.

The case against. Receiving ability/athleticism not on par with Quarless, Bostick and Rodgers. One reason is simply opportunities. The Packers haven’t featured Taylor much in the passing game. But when he did get a chance against Detroit early last season, Taylor dropped a touchdown.

“I have to continue to work to get more (opportunities),” Taylor said. “It’s a process in this offense. Obviously, we have a lot of weapons, and we have a guy who likes to throw it downfield to a lot of weapons. He’s a guy who doesn’t just rely on stick routes and crossing routes. He wants to go deep, which is great for our offense.

“He’s got the guys on the outside. With (Randall) Cobb down running down the middle and Jordy (Nelson) running outside, he’s got the guys who can do that. And that’s great for our offense.”

Jake Stoneburner

The case for. Mostly an unknown in Green Bay. Stoneburner played only 10 snaps as an undrafted rookie despite all of the injuries at his position. Says he doesn’t want to be one-dimensional. Has a 6-3, 249 frame and did improve as a blocker late in training camp last summer.

“I feel I can line up anywhere — whether that’s hand in the dirt, splitting the seam or splitting out wide,” Stoneburner said this spring. “I’ve done all three in my career.”

The case against. Penalties and inconsistency on special teams a year ago could hurt Stoneburner in a tight end numbers crunch. It all means he’ll need to stand out on offense that much more. Stoneburner, a UDFA himself, isn’t only competing with a new draft pick at his position — the Packers added two after the draft, too.

Colt Lyerla

The case for. Teammates at Oregon were not shy. Wideout Josh Huff, for one, believes Lyerla can be better than Jimmy Graham and Rob Gronkowski. The blend of size, athleticism and speed was worth exploring. Since standing out at a high school national combine, Lyerla has been a rare talent. At least to the Packers and publically to the media, Lyerla has said the right things about his turbulent past, too.

Lyerla's 4.61 speed and 39-inch vertical jump were evident in glimpses through the spring.

"Just a monster," Oregon cornerback Terrance Mitchell said. "Colt is a beast. I don't know how to explain it. A monster, a beast. ... He could be anything he wants to be. He could be a top tight end in the NFL for sure."

The case against. Green Bay offered Lyerla a second chance. Other teams did not. Lyerla’s tenure at Oregon was plagued by turmoil, which included an arrest for cocaine possession. Those same teammates described a player who grew to distrust those around him. Pro scouts were not kind.

In Green Bay, a foundation of trust is imperative.

“Trusting someone,” Fontenot said, “is a huge factor in being able to allow a person to help you institute a change.”

Justin Perillo

The case for. Lyerla was not the only tight end Green Bay picked up after the draft. Maine’s Justin Perillo made a few catches deep down the middle in the spring himself. Perillo had 1,272 yards and 13 touchdowns in his three years as a starter for the Black Bears.

The case against. The 6-foot-3, 250-pound isn’t as athletic as the others and is in a crowded room. If he impresses in August, Perillo could be a practice-squad candidate.

(Note: Over the next few weeks, we'll look at 10 questions facing the Green Bay Packers heading into training camp.)